Section 26: Powers of the Service to compound proceedings

1 All information acquired by the Service in the course of discharging its duties which is confidential or provided on a confidential basis shall be protected by the secrecy obligation binding on officers and employees of the Service as public servants.

2 Except as may otherwise be provided by law, the information referred to in subsection (1) shall not be disclosed by the Service without prior or written notice of the person that provided it.

3 Communication of confidential data to the Service or other governments, countries or territories outside the customs territory of Nigeria shall be permitted only under an international agreement, such as a mutual assistance agreement, ensuring an adequate level of data protection.

4 Any person who contravenes the provisions of this section shall be liable to disciplinary measures in accordance with the Service rules.